North Charleston Business License: One Stop Shop, Rates and Hospitality Tax

If you plan to operate a business in North Charleston, you need a city business license before you open. South Carolina has no statewide general business license, so the local license is the document that governs your day-to-day operations. A state registration with the Secretary of State does not replace it. This guide covers the One Stop Shop at City Hall, how the 2026-27 license tax works, what the hospitality and accommodations taxes add, and which zoning, building and fire sign-offs must clear before the license is issued.

This is informational content, not legal or tax advice. Rates, deadlines and office procedures can change, so confirm every figure with the City of North Charleston or the appropriate county office before you file or pay. For ownership, lease or tax questions, talk with a South Carolina attorney or CPA.

What You Need Before You Apply

Gather these items first. Most delays come from a missing document, not from the license itself.

• Your legal business name and entity type. Sole proprietors and general partnerships do not file organizing documents with the Secretary of State. LLCs and corporations do.
• Secretary of State filing (LLCs and corporations). Articles of Organization for a domestic LLC carry a $110 filing fee. Corporations file Articles of Incorporation for the same $110 fee, together with Form CL-1 and its $25 minimum License Fee ($135 total), and the articles must be signed by a South Carolina attorney.
• A federal Employer Identification Number (EIN). Get it from the IRS. If you operate under a trade name, list it on the EIN application.
• A South Carolina registered agent. Every LLC must keep an agent with a South Carolina street address for service of process.
• The property address and its zoning designation. Confirm both before you sign a lease.
• An estimate of your gross income for the license year. The city uses this to calculate the license tax. Confirm the exact base with the city.
• A SCDOR Retail License, if you sell tangible goods. It is a one-time, nonrefundable $50 fee per location, applied for through the Business Tax Application on MyDORWAY at dor.sc.gov.
• Any state specialty license or registration your trade requires. See the specialty section below.

Step-by-Step: Getting Your North Charleston Business License

1. Choose your structure and check the name. An LLC name must include the words limited liability company or limited company, or the abbreviation LLC, L.L.C., LC or L.C. The name must be distinguishable from other registered names on the Secretary of State records. Search existing names at the Secretary of State business search. If you need time before filing, you can reserve a name for 120 days for $25. The reservation cannot be renewed.
2. File with the Secretary of State. File online through Business Entities Online at businessfilings.sc.gov. Documents filed online are returned within 24 to 48 business hours. Mailed and in-person filings take longer, and the Secretary of State does not publish a mail turnaround window. Remember that this filing creates your entity. It is not your business license.
3. Get your EIN and state tax account. Apply for the EIN with the IRS first. Then register through the SCDOR Business Tax Application on MyDORWAY. If you will sell taxable goods, the state sales tax rate is 6 percent.
4. Clear zoning before you commit. Ask the city whether your intended use is allowed at the address. North Charleston zoning rules decide where you can operate, what signs you can display and whether you need any additional approval. Asking before you sign a lease is far cheaper than moving a business after opening.
5. Get building and fire sign-off. Zoning, building and fire sign-off must all be complete before the city issues your license. Start inspections early. A tenant build-out or occupancy change can take longer than the license paperwork.
6. Confirm your county. The city spans Charleston and Dorchester counties. Ask the city which county office handles your address. Renewals and hospitality tax filings run through Charleston County Revenue Collections, which is the portal contact for the city.
7. Calculate your license tax. For the 2026-27 license year, a Class 1 business pays $35 on the first $2,000 of its base, plus $1.45 per $1,000 after that. The per-$1,000 rate steps down on amounts above $1 million. Check with the city for the exact step-down rate before budgeting for a larger business. Non-resident businesses pay double. As a planning example, an estimated $50,000 base works out to $35 plus $69.60, or $104.60 under this reading. A non-resident business at the same base would pay $209.20. Treat these as estimates and confirm the calculation with the city.
8. Apply at the One Stop Shop at City Hall. Bring the documents from the checklist above and ask the staff for a written list of anything else they require. Pay the license tax at the counter or through the approved method they confirm. Ask in the same visit whether you must register for hospitality or accommodations tax.
9. Register hospitality and accommodations taxes if they apply. The hospitality tax is 2 percent. The accommodations tax is 2 percent. Lodging is listed at a combined 13 percent. Ask Charleston County Revenue Collections to confirm how that total breaks down before you price a stay or a meal. Both taxes are handled through the county portal, not the Secretary of State.
10. Calendar your renewal. The license year runs May 1 to April 30, and renewals are due April 30. Renew online at localblrenewal.com or through Charleston County Revenue Collections. A late penalty of 5 percent per month applies beginning May 1. On a $104.60 bill, one month of penalty adds $5.23.

2026-27 Rate Summary

Item	2026-27 Amount	Notes
Class 1 base	$35	Covers the first $2,000
Class 1 rate	$1.45 per $1,000	Applies after the first $2,000
Rate above $1 million	Declining rate	Check with the city for the step-down figure
Non-resident business	Double the license tax	Confirm eligibility with the city
Late penalty	5 percent per month	Begins May 1
Hospitality tax	2 percent	Filed through Charleston County Revenue Collections
Accommodations tax	2 percent	Lodging is listed at 13 percent combined

Specialty Licenses You May Also Need

A city license does not cover state-regulated trades. Check these before you open:

• Retail food operations. Food permits come from the South Carolina Department of Agriculture. The former DHEC food program was split off in 2024, so older guides that point to DHEC are out of date.
• Contractors. A commercial contractor license is required for work above $10,000. A residential specialty registration is required for work above $500. Confirm the current requirements and applicant steps with the state licensing agency before you bid a job.

If your trade is regulated and you are unsure which agency applies, a South Carolina Small Business Development Center advisor at scsbdc.com can point you to the right office.

Tips and Common Mistakes to Avoid

• Treating the Secretary of State filing as your business license. It is a separate step. You still need the city license.
• Looking for a state DBA filing. South Carolina has no state-level DBA registration. The Secretary of State does not register DBA or trade names. There is no separate DBA filing: list the trade name on your local business license, and list it on your EIN application and SCDOR Business Tax Application.
• Signing a lease before the zoning check. A lease you cannot use for your intended purpose is an expensive mistake.
• Forgetting the non-resident rate. If your business is located outside the city limits, budget for double the license tax.
• Missing the April 30 renewal. The 5 percent monthly penalty starts May 1 and keeps adding up each month the bill sits unpaid.
• Skipping the hospitality or accommodations registration. If you serve prepared food or drinks, or rent lodging, ask about these taxes at the One Stop Shop instead of discovering them at your first audit.
• Expecting an annual report from an LLC. Under South Carolina rules, an LLC not taxed as a corporation does not file an annual report or pay the corporate License Fee. Corporations do have an annual report, filed with the SC1120 or SC1120S.
• Assuming the county from the city name. North Charleston crosses county lines. Confirm which county handles your address before you file.

What to Expect When the Process Is Complete

Once your entity is filed, your tax accounts are set up, and zoning and building sign-offs are complete, the city can issue your license. Many owners find the Secretary of State step the quickest, since online filings are returned within 24 to 48 business hours. The city step usually depends on how quickly your inspections clear, so the sign-offs often set your opening date. Keep copies of every approval, your license certificate and your renewal calendar in one folder. That habit can make your first renewal and any future zoning or permit question faster to answer.

For a North Charleston business, a well-organized first filing may help you avoid penalties, rework and surprise bills. Confirm each figure in this guide with the city, Charleston County Revenue Collections, the Secretary of State or the SCDOR before you act on it. For tailored advice on structure, leases or taxes, consult a qualified South Carolina attorney or CPA.